JBR Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JBR Consulting
Largest movements
- Tangible fixed assets -€9,034
down €9,034 (-6.2%), from €144,773 to €135,739
of which Land and buildings: -€6,202
- Other debts +€46,388
up €46,388 (+95.8%), from €48,424 to €94,812
- Profit (loss) carried forward -€36,815
no longer reported in 2025 (was €36,815)
- Debts after one year -€10,871
down €10,871 (-13.0%), from €83,897 to €73,027
- Tax, wage and social debts -€3,750
down €3,750 (-36.6%), from €10,239 to €6,490
- Accrued charges and deferred income -€2,708
down €2,708 (-98.1%), from €2,760 to €52
- Gross operating margin +€12,903
up €12,903 (+16.9%), from €76,456 to €89,359
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,065 | €204,614 | -€6,451 | -3.1% |
| Fixed assets | 21/28 | €144,773 | €135,739 | -€9,034 | -6.2% |
| Tangible fixed assets | 22/27 | €144,773 | €135,739 | -€9,034 | -6.2% |
| Land and buildings | 22 | €127,424 | €121,223 | -€6,202 | -4.9% |
| Furniture and vehicles | 24 | €7,285 | €4,549 | -€2,736 | -37.6% |
| Other tangible fixed assets | 26 | €10,064 | €9,967 | -€96 | -1.0% |
| Current assets | 29/58 | €66,292 | €68,875 | +€2,583 | +3.9% |
| Amounts receivable within one year | 40/41 | €16,688 | €17,800 | +€1,112 | +6.7% |
| Trade receivables | 40 | €13,017 | €12,705 | -€312 | -2.4% |
| Other amounts receivable | 41 | €3,671 | €5,095 | +€1,424 | +38.8% |
| Cash at bank and in hand | 54/58 | €47,570 | €49,219 | +€1,648 | +3.5% |
| Deferred charges and accrued income | 490/1 | €2,034 | €1,857 | -€177 | -8.7% |
| Total equity and liabilities | 10/49 | €211,065 | €204,614 | -€6,451 | -3.1% |
| Equity | 10/15 | €55,365 | €18,550 | -€36,815 | -66.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,815 | - | -€36,815 | |
| Amounts payable | 17/49 | €155,700 | €186,064 | +€30,364 | +19.5% |
| Amounts payable after more than one year | 17 | €83,897 | €73,027 | -€10,871 | -13.0% |
| Financial debts | 170/4 | €83,897 | €73,027 | -€10,871 | -13.0% |
| Amounts payable within one year | 42/48 | €69,042 | €112,985 | +€43,943 | +63.6% |
| Current portion of amounts payable after more than one year | 42 | €10,369 | €10,871 | +€502 | +4.8% |
| Trade debts | 44 | €10 | €813 | +€803 | +8134.8% |
| Suppliers | 440/4 | €10 | €813 | +€803 | +8134.8% |
| Taxes, remuneration and social security | 45 | €10,239 | €6,490 | -€3,750 | -36.6% |
| Taxes | 450/3 | €10,239 | €6,490 | -€3,750 | -36.6% |
| Other amounts payable | 47/48 | €48,424 | €94,812 | +€46,388 | +95.8% |
| Accrued charges and deferred income | 492/3 | €2,760 | €52 | -€2,708 | -98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,862 | €10,579 | -€283 | -2.6% |
| Other operating charges | 640/8 | €1,993 | €1,658 | -€335 | -16.8% |
| Gross operating margin | 9900 | €76,456 | €89,359 | +€12,903 | +16.9% |
| Operating profit (loss) | 9901 | €63,600 | €77,121 | +€13,521 | +21.3% |
| Financial charges | 65/66B | €5,131 | €4,563 | -€568 | -11.1% |
| Recurring financial charges | 65 | €5,131 | €4,563 | -€568 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €58,469 | €72,558 | +€14,089 | +24.1% |
| Income taxes | 67/77 | €15,722 | €16,459 | +€737 | +4.7% |
| Profit (loss) for the period | 9904 | €42,747 | €56,098 | +€13,351 | +31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,747 | €56,098 | +€13,351 | +31.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.